§ 61. Probable life of certain works or purposes of state debt. In compliance with section twelve of article seven of the state constitution, it is hereby determined that the probable life of each of the following described types of buildings, structures, improvements, acquisitions or purposes, as a work or purpose, or part of a work or purpose, for which a state debt shall be contracted pursuant to such article of the constitution, is determined to be as follows: BUILDINGS AND APPURTENANCES 1. Thirty years. Class A buildings. Buildings, the walls of which are constructed of brick, stone, concrete, metal or other incombustible material, and in which there are no wood beams or lintels, and in which the floors, roofs, stair halls, and other means of vertical communication between floors and their enclosures are built entirely of brick, stone, metal or other incombustible materials, and in which no woodwork or other inflammable material is used in any of the rough partition, floor or ceiling structures. 2. Twenty years. Class B buildings. Buildings, the outer walls of which are constructed of brick, stone, concrete, metal, stucco or other fire-resisting material, including a building which is rebuilt or altered so that it, together with additions or vertical or other extensions or replacements, are fire-resisting. 3. Fifteen years. Class C buildings. Buildings that are neither class A nor class B as defined in subdivisions one and two, including any such building which is rebuilt or altered so that any addition or vertical or other extension is not fire-proof or fire-resisting, as thus defined. 4. Fifteen years. Plumbing, heating, lighting, power, water supply, refrigeration, sewerage or drainage plants or systems, or two or more of them whether within or in connection with a building above described, or otherwise, except that where the proceeds of a bond issue are to be expended for any such system or plant and also for the construction of a building in or in connection with which the system or plant shall be constructed, the probable life of both, as an entirety, is the same as the probable life of the building as above determined. STATE HIGHWAYS, PARKWAYS, ARTERIAL HIGHWAYS, STATE AND FEDERALLY-AIDED HIGHWAY AND HIGHWAY- TRANSPORTATION PROJECTS, ROADS AND STREETS 5. (a) Twenty years. Construction or reconstruction of state highways, state parkways, state arterial highways in cities, other state and federally-aided highway and highway-transportation projects and related facilities and structures. (b) Ten years. Improvement, including but not limited to reconditioning and preservation, including critical structural repairs, of state highways and parkways, state arterial highways in cities, and bridges thereon; local streets and highways off the state highway system, and bridges thereon; other state, state-aided and/or federally-aided highway and highway-transportation projects and related facilities and structures; construction, reconstruction or improvement of a road, street or trail, whether without or within state parks, whether or not including contemporaneous construction of sidewalks, curbs, gutters or drains, and whether or not including grading, if the surface is laid on a solid foundation, or is of concrete; commuter parking facilities; highway and bridge projects undertaken by localities pursuant to subdivision four of section ten-c of the highway law and pursuant to section one of chapter eight hundred thirty-six of the laws of nineteen hundred eighty-three known as the Rebuild New York Through Transportation Infrastructure Renewal Bond Act of 1983; and alterations necessary to improve railroad track clearances.6. Five Years. A road or street, whether or not including contemporaneous construction of sidewalks, curbs, gutters or drains, and whether or not including grading, if the surface is of water-bound macadam or penetration process or is of sand and gravel. BRIDGES AND CULVERTS 7. Twenty years. A bridge or culvert (including retaining walls and approaches), unless constructed of wood. 8. Five years. A bridge or culvert (including retaining walls and approaches), constructed of wood. DAMS, DOCKS AND SEA WALLS 9. Fifteen years. Dams, docks and sea walls. PARK IMPROVEMENT AND DEVELOPMENT 10. Ten years. Park improvement and development, including forestry work, fire protection, planting, grading and park equipment. SIDEWALKS 11. Five years. A sidewalk, curb or gutter not included in any other subdivision of this section. OTHER IMPROVEMENTS 12. Forty years. Elimination of railroad grade crossing or crossings, whether or not including the acquisition of land, and incidental improvements connected therewith. 13. Thirty. The acquisition of land. 14. Ten years. Sewer, water, gas or other service connections from the service main in the road, street or highway to the property line. 15. Five years. Any work of construction, improvement or purpose not covered by other provisions of this section. SLUM CLEARANCE AND HOUSING 16. Fifty years. The effectuating of any of the purposes of the public housing law and article two of the private housing finance law. 16-a. Twenty-five years. Effectuating an urban renewal program or part thereof pursuant to article fifteen of the general municipal law. HIGHER EDUCATION PROJECTS 17. Thirty years. Any work or purpose for which a state debt may be incurred pursuant to section nineteen of article seven of the constitution. CLEAN WATER IMPROVEMENT PROJECTS 18. Thirty years. The construction, reconstruction and improvement of facilities for the purpose of treating, neutralizing or stabilizing sewage, including treatment of disposal plants, the necessary intercepting, outfall and outlet sewers, pumping stations integral to such plants or sewers, equipment and furnishings thereof and their appurtenances, pursuant to contracts of the commissioner of environmental conservation pursuant to section twelve hundred sixty-three-b of the public health law and/or pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and, in addition to the above, safe drinking water projects and clean water projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". OUTDOOR RECREATION DEVELOPMENT PROJECTS 19. Twenty years. The development or acquisition of lands for outdoor recreation, including parks, forest recreation areas, marine facilities and historic sites, and including the state share of such development, restoration, improvement or acquisition undertaken by a municipality,not-for-profit corporation or the federal government, pursuant to article seventeen of the parks, recreation and historic preservation law and/or pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and/or pursuant to chapter five hundred twelve of the laws of nineteen hundred eighty-six and, in addition to the above, park, historic preservation and heritage area projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". TRANSPORTATION CAPITAL FACILITIES 20. Thirty years. For the acquisition, construction, reconstruction or improvement of any railroad capital facility, rapid transit rolling stock, mass transportation capital facility or airport or aviation capital facility, and any capital equipment used in connection therewith pursuant to chapter seven hundred fifteen of the laws of nineteen hundred sixty-seven known as the transportation capital facilities bond act, or pursuant to section two of chapter one hundred eighteen of the laws of nineteen hundred seventy-four known as the rail preservation bond act of nineteen hundred seventy-four, or pursuant to section one of chapter three hundred sixty-nine of the laws of nineteen hundred seventy-nine known as the energy conservation through improved transportation bond act of nineteen hundred seventy-nine, pursuant to section one of chapter eight hundred thirty-six of the laws of nineteen hundred eighty-three known as the Rebuild New York Through Transportation Infrastructure Renewal Bond Act of 1983, or pursuant to section four of a chapter of the laws of two thousand five known as the rebuild and renew New York transportation bond act of two thousand five, except (a) twenty years in the case of railroad locomotives or other railroad rolling stock and (b) ten years in the case of any omnibus or similar surface transit motor vehicle or any aircraft. AIR QUALITY IMPROVEMENT PROJECTS 21. Fifteen years. The upgrading of an existing incinerator, furnace or boiler and appurtenances thereto now owned and operated by the state or a municipality, pursuant to contracts of the commissioner of environmental conservation pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and, in addition to the above, twenty years for air quality improvement projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor", except ten years in the case of vehicles. WETLANDS AND AQUATIC HABITAT PRESERVATION OR RESTORATION PROJECT 22. Thirty years. A state or municipal project to preserve or restore biologically productive and vulnerable wetlands because of their unique and irreplaceable value, pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and, in addition to the above, aquatic habitat restoration projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, andthe tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". SOLID WASTE RECOVERY AND MANAGEMENT PROJECTS 23. Thirty years. Installations and equipment designed, constructed and required to separate, process, modify, convert, treat, or prepare collected solid waste as required by a municipal solid waste management system pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and, in addition to the above, solid waste projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor", except ten years in the case of vehicles or other moveable equipment. PORT, MARINE TERMINAL, CANAL AND WATERWAYS CAPITAL FACILITIES 25. Fifteen years. For the construction, reconstruction, improvement, reconditioning and preservation of port, marine terminal, canal and waterways capital facilities and appurtenances, pursuant to section one of chapter eight hundred thirty-six of the laws of nineteen hundred eighty-three, known as the Rebuild New York Through Transportation Infrastructure Renewal Bond Act of 1983 and pursuant to section four of a chapter of the laws of two thousand five known as the rebuild and renew New York transportation bond act of two thousand five. HAZARDOUS WASTE SITE REMEDIATION PROJECTS 26. Twenty years. For the remediation of sites at which there has been disposal of hazardous wastes pursuant to a chapter of the laws of nineteen hundred eighty-six entitled, "An act to amend the environmental conservation law, the navigation law and the state finance law, in relation to the implementation of the environmental quality bond act of nineteen hundred eighty-six". MUNICIPAL LANDFILL PROJECTS 27. Twenty years. For municipal projects approved by the commissioner of environmental conservation to close a landfill pursuant to chapter five hundred twelve of the laws of nineteen hundred eighty-six and, in addition to the above, landfill and landfill closure projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". ENVIRONMENTAL RESTORATION PROJECTS 29. Twenty years. For environmental restoration improvement projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". OPEN SPACE LAND CONSERVATION PROJECTS 30. Thirty years. For open space land conservation projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authoritieslaw, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor".
§ 61. Probable life of certain works or purposes of state debt. In compliance with section twelve of article seven of the state constitution, it is hereby determined that the probable life of each of the following described types of buildings, structures, improvements, acquisitions or purposes, as a work or purpose, or part of a work or purpose, for which a state debt shall be contracted pursuant to such article of the constitution, is determined to be as follows: BUILDINGS AND APPURTENANCES 1. Thirty years. Class A buildings. Buildings, the walls of which are constructed of brick, stone, concrete, metal or other incombustible material, and in which there are no wood beams or lintels, and in which the floors, roofs, stair halls, and other means of vertical communication between floors and their enclosures are built entirely of brick, stone, metal or other incombustible materials, and in which no woodwork or other inflammable material is used in any of the rough partition, floor or ceiling structures. 2. Twenty years. Class B buildings. Buildings, the outer walls of which are constructed of brick, stone, concrete, metal, stucco or other fire-resisting material, including a building which is rebuilt or altered so that it, together with additions or vertical or other extensions or replacements, are fire-resisting. 3. Fifteen years. Class C buildings. Buildings that are neither class A nor class B as defined in subdivisions one and two, including any such building which is rebuilt or altered so that any addition or vertical or other extension is not fire-proof or fire-resisting, as thus defined. 4. Fifteen years. Plumbing, heating, lighting, power, water supply, refrigeration, sewerage or drainage plants or systems, or two or more of them whether within or in connection with a building above described, or otherwise, except that where the proceeds of a bond issue are to be expended for any such system or plant and also for the construction of a building in or in connection with which the system or plant shall be constructed, the probable life of both, as an entirety, is the same as the probable life of the building as above determined. STATE HIGHWAYS, PARKWAYS, ARTERIAL HIGHWAYS, STATE AND FEDERALLY-AIDED HIGHWAY AND HIGHWAY- TRANSPORTATION PROJECTS, ROADS AND STREETS 5. (a) Twenty years. Construction or reconstruction of state highways, state parkways, state arterial highways in cities, other state and federally-aided highway and highway-transportation projects and related facilities and structures. (b) Ten years. Improvement, including but not limited to reconditioning and preservation, including critical structural repairs, of state highways and parkways, state arterial highways in cities, and bridges thereon; local streets and highways off the state highway system, and bridges thereon; other state, state-aided and/or federally-aided highway and highway-transportation projects and related facilities and structures; construction, reconstruction or improvement of a road, street or trail, whether without or within state parks, whether or not including contemporaneous construction of sidewalks, curbs, gutters or drains, and whether or not including grading, if the surface is laid on a solid foundation, or is of concrete; commuter parking facilities; highway and bridge projects undertaken by localities pursuant to subdivision four of section ten-c of the highway law and pursuant to section one of chapter eight hundred thirty-six of the laws of nineteen hundred eighty-three known as the Rebuild New York Through Transportation Infrastructure Renewal Bond Act of 1983; and alterations necessary to improve railroad track clearances.6. Five Years. A road or street, whether or not including contemporaneous construction of sidewalks, curbs, gutters or drains, and whether or not including grading, if the surface is of water-bound macadam or penetration process or is of sand and gravel. BRIDGES AND CULVERTS 7. Twenty years. A bridge or culvert (including retaining walls and approaches), unless constructed of wood. 8. Five years. A bridge or culvert (including retaining walls and approaches), constructed of wood. DAMS, DOCKS AND SEA WALLS 9. Fifteen years. Dams, docks and sea walls. PARK IMPROVEMENT AND DEVELOPMENT 10. Ten years. Park improvement and development, including forestry work, fire protection, planting, grading and park equipment. SIDEWALKS 11. Five years. A sidewalk, curb or gutter not included in any other subdivision of this section. OTHER IMPROVEMENTS 12. Forty years. Elimination of railroad grade crossing or crossings, whether or not including the acquisition of land, and incidental improvements connected therewith. 13. Thirty. The acquisition of land. 14. Ten years. Sewer, water, gas or other service connections from the service main in the road, street or highway to the property line. 15. Five years. Any work of construction, improvement or purpose not covered by other provisions of this section. SLUM CLEARANCE AND HOUSING 16. Fifty years. The effectuating of any of the purposes of the public housing law and article two of the private housing finance law. 16-a. Twenty-five years. Effectuating an urban renewal program or part thereof pursuant to article fifteen of the general municipal law. HIGHER EDUCATION PROJECTS 17. Thirty years. Any work or purpose for which a state debt may be incurred pursuant to section nineteen of article seven of the constitution. CLEAN WATER IMPROVEMENT PROJECTS 18. Thirty years. The construction, reconstruction and improvement of facilities for the purpose of treating, neutralizing or stabilizing sewage, including treatment of disposal plants, the necessary intercepting, outfall and outlet sewers, pumping stations integral to such plants or sewers, equipment and furnishings thereof and their appurtenances, pursuant to contracts of the commissioner of environmental conservation pursuant to section twelve hundred sixty-three-b of the public health law and/or pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and, in addition to the above, safe drinking water projects and clean water projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". OUTDOOR RECREATION DEVELOPMENT PROJECTS 19. Twenty years. The development or acquisition of lands for outdoor recreation, including parks, forest recreation areas, marine facilities and historic sites, and including the state share of such development, restoration, improvement or acquisition undertaken by a municipality,not-for-profit corporation or the federal government, pursuant to article seventeen of the parks, recreation and historic preservation law and/or pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and/or pursuant to chapter five hundred twelve of the laws of nineteen hundred eighty-six and, in addition to the above, park, historic preservation and heritage area projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". TRANSPORTATION CAPITAL FACILITIES 20. Thirty years. For the acquisition, construction, reconstruction or improvement of any railroad capital facility, rapid transit rolling stock, mass transportation capital facility or airport or aviation capital facility, and any capital equipment used in connection therewith pursuant to chapter seven hundred fifteen of the laws of nineteen hundred sixty-seven known as the transportation capital facilities bond act, or pursuant to section two of chapter one hundred eighteen of the laws of nineteen hundred seventy-four known as the rail preservation bond act of nineteen hundred seventy-four, or pursuant to section one of chapter three hundred sixty-nine of the laws of nineteen hundred seventy-nine known as the energy conservation through improved transportation bond act of nineteen hundred seventy-nine, pursuant to section one of chapter eight hundred thirty-six of the laws of nineteen hundred eighty-three known as the Rebuild New York Through Transportation Infrastructure Renewal Bond Act of 1983, or pursuant to section four of a chapter of the laws of two thousand five known as the rebuild and renew New York transportation bond act of two thousand five, except (a) twenty years in the case of railroad locomotives or other railroad rolling stock and (b) ten years in the case of any omnibus or similar surface transit motor vehicle or any aircraft. AIR QUALITY IMPROVEMENT PROJECTS 21. Fifteen years. The upgrading of an existing incinerator, furnace or boiler and appurtenances thereto now owned and operated by the state or a municipality, pursuant to contracts of the commissioner of environmental conservation pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and, in addition to the above, twenty years for air quality improvement projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor", except ten years in the case of vehicles. WETLANDS AND AQUATIC HABITAT PRESERVATION OR RESTORATION PROJECT 22. Thirty years. A state or municipal project to preserve or restore biologically productive and vulnerable wetlands because of their unique and irreplaceable value, pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and, in addition to the above, aquatic habitat restoration projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, andthe tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". SOLID WASTE RECOVERY AND MANAGEMENT PROJECTS 23. Thirty years. Installations and equipment designed, constructed and required to separate, process, modify, convert, treat, or prepare collected solid waste as required by a municipal solid waste management system pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and, in addition to the above, solid waste projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor", except ten years in the case of vehicles or other moveable equipment. PORT, MARINE TERMINAL, CANAL AND WATERWAYS CAPITAL FACILITIES 25. Fifteen years. For the construction, reconstruction, improvement, reconditioning and preservation of port, marine terminal, canal and waterways capital facilities and appurtenances, pursuant to section one of chapter eight hundred thirty-six of the laws of nineteen hundred eighty-three, known as the Rebuild New York Through Transportation Infrastructure Renewal Bond Act of 1983 and pursuant to section four of a chapter of the laws of two thousand five known as the rebuild and renew New York transportation bond act of two thousand five. HAZARDOUS WASTE SITE REMEDIATION PROJECTS 26. Twenty years. For the remediation of sites at which there has been disposal of hazardous wastes pursuant to a chapter of the laws of nineteen hundred eighty-six entitled, "An act to amend the environmental conservation law, the navigation law and the state finance law, in relation to the implementation of the environmental quality bond act of nineteen hundred eighty-six". MUNICIPAL LANDFILL PROJECTS 27. Twenty years. For municipal projects approved by the commissioner of environmental conservation to close a landfill pursuant to chapter five hundred twelve of the laws of nineteen hundred eighty-six and, in addition to the above, landfill and landfill closure projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". ENVIRONMENTAL RESTORATION PROJECTS 29. Twenty years. For environmental restoration improvement projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". OPEN SPACE LAND CONSERVATION PROJECTS 30. Thirty years. For open space land conservation projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authoritieslaw, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor".
§ 61. Probable life of certain works or purposes of state debt. In compliance with section twelve of article seven of the state constitution, it is hereby determined that the probable life of each of the following described types of buildings, structures, improvements, acquisitions or purposes, as a work or purpose, or part of a work or purpose, for which a state debt shall be contracted pursuant to such article of the constitution, is determined to be as follows: BUILDINGS AND APPURTENANCES 1. Thirty years. Class A buildings. Buildings, the walls of which are constructed of brick, stone, concrete, metal or other incombustible material, and in which there are no wood beams or lintels, and in which the floors, roofs, stair halls, and other means of vertical communication between floors and their enclosures are built entirely of brick, stone, metal or other incombustible materials, and in which no woodwork or other inflammable material is used in any of the rough partition, floor or ceiling structures. 2. Twenty years. Class B buildings. Buildings, the outer walls of which are constructed of brick, stone, concrete, metal, stucco or other fire-resisting material, including a building which is rebuilt or altered so that it, together with additions or vertical or other extensions or replacements, are fire-resisting. 3. Fifteen years. Class C buildings. Buildings that are neither class A nor class B as defined in subdivisions one and two, including any such building which is rebuilt or altered so that any addition or vertical or other extension is not fire-proof or fire-resisting, as thus defined. 4. Fifteen years. Plumbing, heating, lighting, power, water supply, refrigeration, sewerage or drainage plants or systems, or two or more of them whether within or in connection with a building above described, or otherwise, except that where the proceeds of a bond issue are to be expended for any such system or plant and also for the construction of a building in or in connection with which the system or plant shall be constructed, the probable life of both, as an entirety, is the same as the probable life of the building as above determined. STATE HIGHWAYS, PARKWAYS, ARTERIAL HIGHWAYS, STATE AND FEDERALLY-AIDED HIGHWAY AND HIGHWAY- TRANSPORTATION PROJECTS, ROADS AND STREETS 5. (a) Twenty years. Construction or reconstruction of state highways, state parkways, state arterial highways in cities, other state and federally-aided highway and highway-transportation projects and related facilities and structures. (b) Ten years. Improvement, including but not limited to reconditioning and preservation, including critical structural repairs, of state highways and parkways, state arterial highways in cities, and bridges thereon; local streets and highways off the state highway system, and bridges thereon; other state, state-aided and/or federally-aided highway and highway-transportation projects and related facilities and structures; construction, reconstruction or improvement of a road, street or trail, whether without or within state parks, whether or not including contemporaneous construction of sidewalks, curbs, gutters or drains, and whether or not including grading, if the surface is laid on a solid foundation, or is of concrete; commuter parking facilities; highway and bridge projects undertaken by localities pursuant to subdivision four of section ten-c of the highway law and pursuant to section one of chapter eight hundred thirty-six of the laws of nineteen hundred eighty-three known as the Rebuild New York Through Transportation Infrastructure Renewal Bond Act of 1983; and alterations necessary to improve railroad track clearances.6. Five Years. A road or street, whether or not including contemporaneous construction of sidewalks, curbs, gutters or drains, and whether or not including grading, if the surface is of water-bound macadam or penetration process or is of sand and gravel. BRIDGES AND CULVERTS 7. Twenty years. A bridge or culvert (including retaining walls and approaches), unless constructed of wood. 8. Five years. A bridge or culvert (including retaining walls and approaches), constructed of wood. DAMS, DOCKS AND SEA WALLS 9. Fifteen years. Dams, docks and sea walls. PARK IMPROVEMENT AND DEVELOPMENT 10. Ten years. Park improvement and development, including forestry work, fire protection, planting, grading and park equipment. SIDEWALKS 11. Five years. A sidewalk, curb or gutter not included in any other subdivision of this section. OTHER IMPROVEMENTS 12. Forty years. Elimination of railroad grade crossing or crossings, whether or not including the acquisition of land, and incidental improvements connected therewith. 13. Thirty. The acquisition of land. 14. Ten years. Sewer, water, gas or other service connections from the service main in the road, street or highway to the property line. 15. Five years. Any work of construction, improvement or purpose not covered by other provisions of this section. SLUM CLEARANCE AND HOUSING 16. Fifty years. The effectuating of any of the purposes of the public housing law and article two of the private housing finance law. 16-a. Twenty-five years. Effectuating an urban renewal program or part thereof pursuant to article fifteen of the general municipal law. HIGHER EDUCATION PROJECTS 17. Thirty years. Any work or purpose for which a state debt may be incurred pursuant to section nineteen of article seven of the constitution. CLEAN WATER IMPROVEMENT PROJECTS 18. Thirty years. The construction, reconstruction and improvement of facilities for the purpose of treating, neutralizing or stabilizing sewage, including treatment of disposal plants, the necessary intercepting, outfall and outlet sewers, pumping stations integral to such plants or sewers, equipment and furnishings thereof and their appurtenances, pursuant to contracts of the commissioner of environmental conservation pursuant to section twelve hundred sixty-three-b of the public health law and/or pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and, in addition to the above, safe drinking water projects and clean water projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". OUTDOOR RECREATION DEVELOPMENT PROJECTS 19. Twenty years. The development or acquisition of lands for outdoor recreation, including parks, forest recreation areas, marine facilities and historic sites, and including the state share of such development, restoration, improvement or acquisition undertaken by a municipality,not-for-profit corporation or the federal government, pursuant to article seventeen of the parks, recreation and historic preservation law and/or pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and/or pursuant to chapter five hundred twelve of the laws of nineteen hundred eighty-six and, in addition to the above, park, historic preservation and heritage area projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". TRANSPORTATION CAPITAL FACILITIES 20. Thirty years. For the acquisition, construction, reconstruction or improvement of any railroad capital facility, rapid transit rolling stock, mass transportation capital facility or airport or aviation capital facility, and any capital equipment used in connection therewith pursuant to chapter seven hundred fifteen of the laws of nineteen hundred sixty-seven known as the transportation capital facilities bond act, or pursuant to section two of chapter one hundred eighteen of the laws of nineteen hundred seventy-four known as the rail preservation bond act of nineteen hundred seventy-four, or pursuant to section one of chapter three hundred sixty-nine of the laws of nineteen hundred seventy-nine known as the energy conservation through improved transportation bond act of nineteen hundred seventy-nine, pursuant to section one of chapter eight hundred thirty-six of the laws of nineteen hundred eighty-three known as the Rebuild New York Through Transportation Infrastructure Renewal Bond Act of 1983, or pursuant to section four of a chapter of the laws of two thousand five known as the rebuild and renew New York transportation bond act of two thousand five, except (a) twenty years in the case of railroad locomotives or other railroad rolling stock and (b) ten years in the case of any omnibus or similar surface transit motor vehicle or any aircraft. AIR QUALITY IMPROVEMENT PROJECTS 21. Fifteen years. The upgrading of an existing incinerator, furnace or boiler and appurtenances thereto now owned and operated by the state or a municipality, pursuant to contracts of the commissioner of environmental conservation pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and, in addition to the above, twenty years for air quality improvement projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor", except ten years in the case of vehicles. WETLANDS AND AQUATIC HABITAT PRESERVATION OR RESTORATION PROJECT 22. Thirty years. A state or municipal project to preserve or restore biologically productive and vulnerable wetlands because of their unique and irreplaceable value, pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and, in addition to the above, aquatic habitat restoration projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, andthe tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". SOLID WASTE RECOVERY AND MANAGEMENT PROJECTS 23. Thirty years. Installations and equipment designed, constructed and required to separate, process, modify, convert, treat, or prepare collected solid waste as required by a municipal solid waste management system pursuant to chapter six hundred fifty-nine of the laws of nineteen hundred seventy-two and, in addition to the above, solid waste projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor", except ten years in the case of vehicles or other moveable equipment. PORT, MARINE TERMINAL, CANAL AND WATERWAYS CAPITAL FACILITIES 25. Fifteen years. For the construction, reconstruction, improvement, reconditioning and preservation of port, marine terminal, canal and waterways capital facilities and appurtenances, pursuant to section one of chapter eight hundred thirty-six of the laws of nineteen hundred eighty-three, known as the Rebuild New York Through Transportation Infrastructure Renewal Bond Act of 1983 and pursuant to section four of a chapter of the laws of two thousand five known as the rebuild and renew New York transportation bond act of two thousand five. HAZARDOUS WASTE SITE REMEDIATION PROJECTS 26. Twenty years. For the remediation of sites at which there has been disposal of hazardous wastes pursuant to a chapter of the laws of nineteen hundred eighty-six entitled, "An act to amend the environmental conservation law, the navigation law and the state finance law, in relation to the implementation of the environmental quality bond act of nineteen hundred eighty-six". MUNICIPAL LANDFILL PROJECTS 27. Twenty years. For municipal projects approved by the commissioner of environmental conservation to close a landfill pursuant to chapter five hundred twelve of the laws of nineteen hundred eighty-six and, in addition to the above, landfill and landfill closure projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". ENVIRONMENTAL RESTORATION PROJECTS 29. Twenty years. For environmental restoration improvement projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authorities law, the public health law, the soil and water conservation districts law, the state finance law and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor". OPEN SPACE LAND CONSERVATION PROJECTS 30. Thirty years. For open space land conservation projects undertaken pursuant to a chapter of the laws of nineteen hundred ninety-six, entitled "AN ACT to amend the environmental conservation law, the agriculture and markets law, the executive law, the public authoritieslaw, the public health law, the soil and water conservation districts law, the state finance law, and the tax law, in relation to the implementation of the Clean Water/Clean Air Bond Act of 1996 and making appropriations therefor".
